The transformations (i) SMEMAX (ii) Modified SMEMAX (iii) Power and Probability Distributions (iv) Weibull (α,β,γ) or Extreme value type III (v) Weibull (α,β,0) (vi) Log Pearson Type III (vii) Log Boughton are considered for the low flow analysis. Also, different parameter estimating procedures are considered. Both the Weibull and log Pearson can have positive lower bounds and thus their use in fitting low flow probabilities may not be physically justifiable. A new derivation generalizing the SMEMAX transformation is proposed. A new estimator for the log Boughton distribution is presented. It is found that the Boughton distribution with Cunnane's plotting position provides a good fit to low flows for Virginia streams.